Estate Planning Strategies Using Irrevocable Trusts 2024

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  • Date/Time
    • Feb 25, 2025
    • Sign In: 8:30am (MT)
    • Program: 9:00am - 2:30pm (MT)
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  • Location
    • Your Computer
      Your Space
      ISCPA / CalCPE Webinar, ID 00000
  • Credits
    • 6.00
  • Credit Type(s)
    • Taxes (Technical) (6.00)
  • Prerequisites
    • Basic knowledge of the taxation of estates, gifts, and trusts

  • Vendor
    • California CPA Education Foundation
  • Level
    • Advanced
  • Fields of Study
    • Taxes

Description

With 2026 just around the corner, one of our clients' top concerns is the possible reduction of the $13.61 million transfer tax exclusion to a lower amount. Many advisers are turning to irrevocable trusts to take advantage of the currently high exclusion and freeze their estates. This course will analyze the advantages and disadvantages of using a wide variety of noncharitable trusts, such as spousal lifetime access trusts (SLATs), grantor retained interest trusts (GRATs and GRUTs), qualified personal residence trusts (QPRTs), life insurance trusts (ILITs), domestic asset protection trusts (DAPTs), dynasty trusts, and retirement trusts.

  • Presenters - James Randall Gardner
  • Designed For

    Designed For: CPAs, attorneys, CFPs, trust officers and other financial professionals.
  • Role Level - Entry-level/Individual contributor; Manager/Senior Manager; Sole Practitioner
  • Objectives

    • Determine the changing estate and trust planning environment
    • Recognize the opportunities in the gift, estate, and income tax treatment of irrevocable trusts
    • Identify the benefits of a deeper understanding of advanced trust planning

    Highlights

    • President Biden's campaign promises and historical positions on estate planning
    • The gift, estate, and income tax treatment of irrevocable trusts
    • The benefits of spousal lifetime access trusts (SLATs), grantor retained interest trusts (GRATs and GRUTs), qualified personal residence trusts (QPRTs), life insurance trusts (ILITs), domestic asset protection trusts (DAPTs), dynasty trusts, and retirement trusts

    Advanced Prep

    None

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    Leaders

    CALCPE Panel

    No Biography Available

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